We examine stock 002460 based on the financial report at per 2017-09-30.
Interest bearing liability is the sum of Short-term Loans, Non-Current Liabilities Due Within One Year, Long-term Loans, Bonds Payable.
Pitfall: inventory growth outpace of operating income
Potential: PnL management indicator. Deals might be finished, just book them in these accounts for near future income release. Check inventory details for confirmation.